Registered Company Numbor: 02350422 Registered Charity Number: 1155286 THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED TRUSTEES, REPORT AND AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 SKS Audit LLP 3 Sheen Road Rlchmond Upon Thames TW9 1AD
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Page Trustees, Report Independent Auditorfs Report 9-11 Statement of Financial Activities 12 Balance Sheet 13 Cash Flow Statement 14 Notes to the Financial Statements 15-28
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2022 The Iwslees who are also directors of the charity for the purposès of the Companies A¢1 2005, present their report with thè financial slalements of the charity for the year ended 31 March 2022. The Iruslees have adopted the provisions of Charities Act 2011. the Companies Act 2006, the Memorgndum and Articles of Association. and Accounting and Reporting by Charities.. SIAlement of ReGommended Practi applicable lo charilies preparing their financial stalemenls in a¢¢ordance with the Flnancial Reporting Standard applicable in the UK and Republic of Ireland IFRS fj021 {effeclive 1 January 20191. OUR PURPOSE AND ACTIVITIES ILPA'S charltable objects are as follows-. To advanc8 for tha publlc bènefit èducation and Irainlng ork the law and related subjects and in particular in the fields of Immigration, asylum and nationality law and legal advice and Ihe represenl¢ilion of POTsons who are or may become immigrants lo any part of Great Britain, Northern Ireland, the Channel Islands and the Isle of Man Ilogether °Ihe United Kingdom I frotn whatever part of the world whether coming or intending lo come lo the United Kingdom for s&ttlÈmént tsr for some more limited purpose and for immigrants and emigrants of whatever notionality lo or from any other part of the world. To promote for the public benefit human rights as sel oul in the Universal Declaration Of Human Righis and subsequent United Nations Conventions and Declarations, the E.uropean Convention On Human Rights and the Human Rights AGt {1998} with partieular referenc8 to thè right% to a%yliJm, l() a nationality. lo freedom of movernent and rèsidénce and not lo be sublecl lo torture or lo slavery- equality and dlversity as sel out in the Equality Act 2010 and similar inslrumenls and International human rights Irealies corkcerned with the eliminallon of discrimination and in parti¢ular with the elimin2tion of discrimination on the grounds of race or sex,. In partlcular by all or any oftho following.. Monitoring abuses Research Into appll¢able law policy and practice Educating the public Conlribuling lo the sound administration of the law Raisinq awareness Promotino public support Promoting respect for human rights Promoting respect for the rule of law wih particular r8f6rencè lo the law pertalnlng lo immlgralion, asylum and nationality Coordinating th8 work of immigration, asylurn and nalionalily law practitioners. To prep&re, edil, prfthl, publlsh issue acqLJire and circulate any newspapers, magazines, periodic8ls, books, pamphlets or other publicatK)ns in whatever medium that the Company may thlnk des1rable for the promollon of ils objects. To organisè. malnt8in and promote UrSeS. conferences and the like in connection with Ihe objecis of the Company. To establish and maintain a bureau of infonnalion for the benefil of the compat)y 3nd the membevs of the Association. The princip21 activities ol the charity lo support and deliver these objeclivgs are as folkjws.. Legal policy, research and litigation Membership servi¢es Training and oonfergncgs Inlormalion ServIS
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED TRUSTEES, REPORT {Contld) FOR THE YEAR ENDED 31 MARCH 2022 Public bgnéfit statemènt In shaping our objectives for Ihe year and planning our activities, the trustees have consldered the Charity Commission's guidance on PLEblic benefit, includlng the guldan¢e 'public benefil.. running a charity IPD21. The achievements and aclivilies above demonslrale the public benefit ar¢sing through thè Charity's activities. The role and contribution of volunteers ILPA does nol use volvnteers lo undertake any of our work however clearly many of oijr members provlde Ihelr tlm8 and expertlse lo our wort( on a regular basis. ILPA would simply not be able lo functlon effectively wilhoul this invaluabl8 input. Achievement and actSvltles To achiève our aims as outlined above. ILPA'S activilies span= 1. The provision of training on all aspects of immigratlon. asylum and natlonality law to immigratlon law practitioners. The direct beneficiaries of ILPA training are imrnigralion, asylum and nationality law practitioners and in the financial year April 2021 to March ?.O?? ILPA dplivèrèd 68 webinars. Of these 54 were foc pawng and 1692 pAc)pl& attended these sessions. ILPA ran 9 free wgbinars which were attended by 426 individuals. All of ILPA'S Irairiing sessions and conferences were on line via Webinar. The indirect beneficiaries of our training are the dierÈls of our members and a number of ¢lionts benefit for each practitioner trained. 2. The distribution of Informatlon on developments in law. policy and pra¢tlce and analysls of these to members and others through ILPA'S wèbsite Iwhlch Includes a members, area, a¢cèsslbl8 2417 with an ar¢hlve of some 20,000 documont$. many unavallable elsewherel. SLPA is able lo hamess the expertlEe of 816 members and 3844 contacts from these organisalions. ILPA is follvwed by 7,300 persorks on Twitter. has 3000 Linkedln followers and our website receives over 15,000 visits pèr month. ILPA'S website.. We pmduce and post considorablo amounts of content lo the public access areas. The vast majority of our original, informatpie content is publicly available and we are (Ilso increasingly using social média lespecially Twillerl tu upd<ile people about changes to the law and ILPA'S advocacy actions. ILPA has a google group with 765 members whèrè èxpertlse 2nd knowledge can also be shared between peers in real-time. 3. Influencing work through meetlngs wlth senlor Home Office and UKVI offlclals. ILPA hag hosted numerous meetings with the Home Office and UKVI Gaseworkers lo improve the qu2lity of decision making, Ihg implemenlalion of the changes lo guidancè 2nd th6 rules as a result of the ongoing development of gcwèrnmant policy and the situation in Ukrain8. During these meellngs we have been able lo provide evidence Igalhered from our members) regarding the impact of policy and procedure, and adv(Kale change to improve mallers. ILPA conlit)uÉs its work with the Simplrficalion of the Rules Taskfor¢e ISORTI. We have provided detailèd feedback on different 5eGlions of the rules and on draft statements of changès. This feedback has resulted a number of ehanges to the rules befare they were published.
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED TRUSTEES, REPORT (Contld) FOR THE YEAR ENDED 31 MARCH 2022 4. An extenslve programme of influencing through our Parliamentary work ILPA briefed extensivèly on thé Nationality and Borders Bill, and gave evidence lo the Public Bill Committee. ILPA also briefed on imrnigralion matters relaling to the Russian it)vasion of Ukraine, introduction of Ukraine Schemes, and gave evidence to the Home Affairs Select Gomrnittee. ILPA also gave evi(Sence lo the Justi¢e and Home Affairs Commillee on the Life in the UK Test. 5. Support for Illlgatlon to promot8 a just and equltable immigration, asylum and natlonallty law practice through thé provlslon ol ÈvldÈncÈ and witness statements. ILPA hosts and manages the Stralegl¢ Legal Fund. During the finanGial year, thirteen grants were awarded by the SLF and the total funding awarded was £91.920. The Strategic Legal Advice Committee {SLACI was sel up in January 2022 and will run for three years, SLAC will provide advice lo frontline NGO'S on the i3sues they are seeing, induding if strategic litigation is an option. 6. ILPA'S Racial Justicè and Equallty work. ILPA continues its commitment lo improving a$$ lo the sector to counter the limited diversity among immigration praclilioners (particularly in senior rolès), addressing ihe systemic racism prevalenl in the seGlor wtthin immigration systems and workplaces, and helping lo foster a more welcoming environment for rAeialis8d pmctitioners. In the past year ILPA has undertaken a lanoe of 8etivllla$ In¢luding'. conlinuing to run the Racial Justice arid Equality Working Group hosling a lunchtime webinar {wilh a focus in interseclionalllyl cglebrating women in law ILPA staff have undertaken uncon8clous bias and anli-racism training FINANCIAL REVIEW The Slalemenl of Financtal AclNilies shows net surplus of £86,495 {2021 £20.9721 for the year. Rèserv95 8tarEd at £849.43712021 £762.9421. Income from membership increased 10 £187.370 in 202112022 as wmpared to £186,975 in 202012021. Training income decreased to £177,221 as ComPad lo £191.740 in 202012021. Of tho nel cu¥renl asscls figure of £818,01012021 £718,552) the splil is that £27g,956 (2021 £410.4501 is available as general funds, £343,311 12021 £158,882) is in designgled funds Ilo cover the cost of the rent & service charges, website developments costs and one-off staffing coslsl and £194,74312021- £149,220) is restricted funds m8inly linked lo Strategic Legal Fund. ILPA recelves 8 Backbong grant frt)m thè P8iJl Hamlyn Foundation totalling £40,000 per year and a grant from Trust for Lonclon lo support our Legal and Parliarllentary Officer. left as our Leaal Director in September 2021 and the jolned us as our new Legal LJiivLiuf 111 INuvember 2021. oined us as our Legal and Warliamentary Olli¢er In May 2021, eft hèr t)a8t of Equality and Diverstty Officer at ILPA in ju 2021. .ook on the equality and diversity work frory vhilsl also continuing lo work as our meMbeh[p and iiiic)IiriÉiiiufi VlllLer. oined us as our Fundraising and Comrnuniralions Officer in OGlobor 2021. We are grateful to all our funders wilhoul whose support we should do so much less both for our members and non- members. Persons under irllmigralion control, their advisors and r8prèsèt)tslivas and those working in this field of law all benefit from ILPA'S aclivili&s. All income is applied solely lo the promotion of ILPA'S objecllves in accordance wth thè Memorandum of Associatson of the charity. Post year end the lessor executed the break clause of the lea8e. The office premises 1$ requlred lo be vaca18d by January 2023. Gharily is exploring the avenues to rent new office premlses and slgn new le8se agreement.
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED TRUSTEES, REPORT (Contld) FOR THE YEAR ENDED 31 MARCH 2022 Principal funding sourre$ The main funding sources for the chaTity are membership fees, training fees and grants. Investment powers and policy Under the Memorandum and Articles of Associalion, the ChaTily has the power lo invest the monies of the Charity not immediately required in such investments, security or property 8$ th6 Trustees may think fit. Reserves policy Reservas policy ILPA revlewed and updated ils re$8rves policy in March 2022. As a result. il is the pollcy of the TsleeS to maintain the following lev&1 of res8rves'. Cate Fras rés8rv8s Dèsi nated Funds R6stricled Funds Amount £279,956 £343,311 £194,743 The free resetves are sel at a level of £279,956 to enable the Charity lo meet Ils obllg2tions in the medium term together wlh funds lo cover any unforeseen defi¢its or revenue shortlalls. The designat funds of £343.311 are to Gover the premis8s Costs {rent, service charge and dilapidations ¢oslsl, website devoloprnent Gosls and miscellaneous staffing costs. Strateglc Plan ILPA'S Strategic Plan for period 202110 2024 includes th8 following objectives: 1. Increase ILPA niembership so that a greater proportion of prattitioners in immigration asylum and nalionalily law are ILPA rnembers 2. An essential Information resourea for our members 3. Deltver a high quality training programme that meets the needs of our members 4. ILPAS influenng work makeg best use of ils regources and reputation Key legal PD1icy theme 21 Nationalily and BderS Act 2022 bl Human Rights Rèform el Bespoke Safe Roules dl Legal Aid el Slmplificalion of the Rules Taskforce fl Delention and Quasi-Delenllon gl EUSS and Compliance with the Withdrawal Agreement hl Hostile Environment, Digilalisaliorh, and Electronic Travel Altlhorisations il Front Elld SeNices jl WorkJBuslness roulés kl Fee.s, Feo Walvors, and No Recourse lo Public Funds 11 Vulnerable People 5. Support legal allalysis and publications that will lead to improvements in PTaclice 6. Support litigBtion Ihat will promote respect for the rul6 of law 7. Ensure that ILPA is an aCeOLtntable and effective organisalion
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED TRUSTEES, REPORT (Contld) FOR THE YEAR ENDED 31 MARCH 2022 STRUCTURE, GOVERNANCE AND MANAGEMENT Goveyning document The Immigration Law Praclilioners. Association Limited (ILPAI is 8 company limited by guarantee and not having a ¢apSlal dSvlded by shares. Tha company wa¥ inwrporalgd on 21st February 1989 and is a registered ch8rily constltuted as a Limited Company under the Metllorandum and Articles of AssoGiation. The company régigtèréd as a charity on 10th January 2014. The charity r8gislralion number is 1 155286 and Ihe company reglslration numb8r is 02350422. Recrultment and appointment of Trustees ILPA'S qoverning document permlls the appointment of up to 12 Truslees. Trusl6os are appointed annually by the membership al the Annual General Meeting. In addition, the Trustees can co-opt persons lo fill any vacaticies and can co-opt up lo four members in the Gourse of the year. Trustees sewe until the following Annu81 General Meéting when. if they wish lo conlinlte in post they musl sland for election again. Trustees are appointed by oidinary resolution ot the members. Thé numbor of Trustees must not fall below the number fixed as the quorum, Currently four. If il does so, the continuing TrLFslees rnay only for the purpose of filling vaeaneies or of calling a general meeting, Trustees musl be individual members or represenlalives of organisalions, which are members. The Tru8tQO8 in office in the period are sel out on page 7. The Tmstèés h5Jvg no bpn•ficial Interest in the company other than as members. All of the Trusteas are members of Ihe company arEd guarantee to contribute a sum not exceeding £1 In event of winding up. Trustees, Indu¢tlon and tralning On joining Tho Immigration Law Praclilioners, Assoclation Limlted new Tnistees receive an induction pack, which includes information on their role and responsibililieg. They also aro positively encouraged lo learn about the oryanisalion's activities, stall and volunlgers, A IrJining se55ion with the Secretarial also takes place within the first 3 months of their appointment as a Trustee. In January 2022 all Trustees undertook Iruslee Iraining run by the National Council for Voluntary Organisalions INCVO). Org8nis8tion The charity is structured so Ihal Ihe Trustees meet regularly in order lo manage its affairs, wÉth the Committèé of Trusle&s meeting approximately èight timés 8 yèar. A scheme of do10gallon is In place and day-lo-day responsibility for the provislon of the charity's services and aclDiilies rests wth the Chlgf Executive. Patrons ILPA has appointed two patrons over the last year. We appointed Adrian Berry from Gardén Caurt Chambers was our first patron. Adrian was our Chair of Trustees for 10 years and has been involved in ILPA'S work over many years. Our second patron is Elspelh Guild of Queen Mary University and Kingsley Napley who was founder member of ILPA and has been a convenor of our Eumpean working group for many years.
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED TRUSTEES, REPORT (Contld) FOR THE YEAR ENDED 31 MARCH 2022 R8lat8d parti8s ILPA works dosely with othèr rèlated orgsnisalions, particularfy member organisalions. and is guided by IOCAI and alional policy and inilialives in so far as they relate lo the objec13 of the chBrity. Risk management The Trustees hav8 identified tho major risks lo which the charlty is exposed and believe that the %ystèrns in p18ce are adequale to mitigate Ihose risks. The cherlly's Organi8alional Rlsk Assessment is reviewed regularly. Th& charity makes Ilttle use of financial instruments other than an operational bank a¢Gounl and an investment in a common investment fund, $0 ils exposure to price risks. credit risks, liquidily risk and cash flow rlsk 5s not malerlal for the assessment of the assets, liabilllies, linanclal position and profil or loss of the charily. Pay policy for senior staff ILPA undèrt#kes 8 regular benchmarking exercise for all of ils salaries. All posts al ILPA hava a salary band. The salary bands are rovicwed by Trustèes on an annual bBSiS and TrLÈStees agree any sal8ry awards made lo statf. Awards are made on the basis of individual performance and the salary band Ihal is relevant for the role. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company Number:02350422 Reg15tered Charity Number.. 1155286 Directors l Trustees: Serrotary: Senior Managemènt.. Reglstered OfflGe'. Lindsey House, 4042 Charlerhouse Street, London EC1M eJN Senlor Statutory Auditor: James Fosketi Auditors: SKS Audit LLP, 3 Sheen Road. Richmond Upon Th8mos, TW9 1AD Bankers.. National Westminster Bank Plc. 135 Bishopsgalg, London EC2M 3UR Triodos Bank. Doanery Ro2d, Brislol BS1 SAS The Charity Bank Limited, 194 High Street, Tonbridge, Kent TN9 1 BE
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED TRUSTEES, REPORT {Contld) FOR THE YEAR ENDED 31 MARCH 2022 TRUSTEES, RESPONSIBILITY STATEMENT The Trustees {who are also directors of ILPA for the purposès of company law) are responsible for preparing the Annual Report and the financial statements in accordan with applicable law and United Kingdom Accounting Standards {Uniled Kingdom Generally Accepted Accounting Practi) including Finanei81 Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland Company law requlres the Iruslees to prspare financial statements for each f1nanclal year which give a Ir(Je and fair view of tha st8tè of 8ffairs tsf thg. eharllable company and of the incoming resources and application of resourctys, including the Income and expenditure for that periocl. In preparing these financial statements, the trustees sre raquired lo: 8elect suitable accounting policies and then apply them consistenlly. obseNe the methods and principles in the Charities SORP., make judgaments and eslimAle8 Ihal are reasonable and prudent., state whether applicable UK Accounting S12ndards have been followed, subject to any mateEial departtjres disclosed and explained in the fin2ncisJl st2tements', prÈparg the finxncial siatpmenls on the going concern basis unless il is inappropriate to presume that the Charitable company will continuc in business. The Iruslees are responsible for keeping pmper aecounting records that disclose with reasonable accuracy at any time the financial position ol the clidriidble GQmP<lny and enable them lo ensure that the financAal statements comply with the Companies Act 2008. They are also responsible for safeguarding the assets of Ihe ¢hari18ble company and hence lor taking reasonable steps for the prevention and detection of fraud and other irregulariti&s. In so far as the Iruslees are aware.. there is no relevant audit inftsrmallon of which the charitable companls auditors are unaware., and the tru.4te&s have taken all steps that they ought lo have taken to make Ihemselves aware of any relevanl audit information and lo cstablish that the auditors are aware of that information. The Iruslees are responsible for maintenance and inlegrfly of the ¢orpor8te and financial information included on the charif8bl@ comp8ny's website. Lègislation in thè United Kingdom governing the preparation and dissemin<ilion of financial slalements may differ from legislation in otheijurisdiclions. AUDITORS The auditors, SKS Audit LLP, will be proposed for re-appoinlmenl al the forthcoming Annual Gèneral Meeting. This report has been prepared In accordanGO with the spgcial provisions of Part 15 of the Companies Act 2006 relating to Sn7all comp8nles. Approved by order of the Ix)ard of trustees on 13 September 2022 and signed on ils behalf by..
REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED Oplnlon We have audited the financial statements of The Immigrallon Law Praclilloners, Assoclalion Limitad for (he year ended 31 March 2022, which comprise the Slatemenl of Financial Activities {Summary Income and Expenditure Accounll, the Balance Sheet, the Slalemenl of Cash Flows and notes lo the linancial statements, including a summary of significant accounting policies. The financial porting framèwork that has bèen applied in their preparation is applicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102, The Financial Reporting Standard applicable in the UK and Repltblic of Ireland Iuniled Kingdom Generally Acceplod Accounting Pra¢li¢e}. In our opinion th8 financial stalèm&nts'. giv8 a true and fair vi8w of the st8t8 of th& charitable company's affairs as al 31 March 2022 and of ils incoming resources and application of resourGe5, including ils income and expendilure, for the year then ended; have been property prepared in accordance with United Kingdom Generally AGcepted Accounting Practice including Financial Reporting Standard 102 'The Financial ReF)Qrting Stand8Yd applicable in the UK an Republic of Ireland.: and have been prepared in accordance wth the requiremenls of th8 Companies Act 2006. Basis foy opSnlon WÈ eonducted our audil in Accordan with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the rinancial slalement8.8gclion (Jf rèpnrt. Wè are indep6ndenl of the charitable company in accordance wilh the olhical requirements that are relevant lo our audit of Ihc financial slalcmonls in the UK, including Ihe FRC'S Ethical Standard, and we have fulfilled our olher ethical Tesponsibililies in accord3nce wilh these qUIreMents. We b¥lieve Ilial the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relatlng to golng concern We have nothin9 to report in respect of the following mall8r8 in rèlation to which the ISAS IUKI require us lo report to you where.. The trustees, use of the going concem basis of accounting In th6 preparation of Ihe finanGial statements is not dppropriale.. or The trustees have not dlsGlosed in the financial slalements any identified male¥ial un¢ertainlies that may cast significat)t doubt about th6 tharitable cc*npany's ability lo continue lo adopt th8 going concern basis of accountlng for a period of al least 12 months from the date when the financial statements are aulhorispd for Iq811e. other informatlon Th8 other inform<ilion comprises the information included in the annual report, other than th8 finanal slatemenls and our auditor's report thereon. The trustees are responsible for the other information. Our opinion on the finandal stslements does nol ¢over the other infomiation and, eXp1 lo the extent otherwise explicitly slated in our report, we do not expres5 any form of assurance conclusion Ihereon. In Gonn110 with our 2udil of the financial stalemenls. our responsibility is lo read the othèr infamiation and, in doing so. consider wheth8r th8 other inforrn&tion is maler¢ally inconsislenl with the finanal statem8nls or our knoedge obtained in the audit or otherwise appears lo be materially misstaled. If we identify such rnalerial inGon.8istenr.le.% or apparent m8terl81 mls%latemenls, we aro required to determine whether there is a material misslalomenl in the financ181 statements or a materlal Tnlsslalèmènl of th8 oth&r information. If. based on the work we have performed, we conclud6 that there is a material misslaleTNent of this other information we are required lo report that fact. We have nothing to report In this regard. Opinions on other matters prescrlbed by the Companles Act 2006 In our opinion, based on the work undertaken in the course of the audit.. Thé infomalion gen in the trustees, report, which includes the dlrectol8 report prepared for the purpose of ompany law for the financ1al year for which the financial stataments are prepared is consislenl with the financAal stalemenls.. and The dire¢tors' rèport includad in thè trustees, r&port has been prepared in accordance with applicable legal requirements.
REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED Matters on which we are requir8d to report ljy exception In th@ light of thè knowladge 8nd undarst8nding of the charitabla ¢ompany and its environment obtained in the course of the audit, we have not identifiod malerlal misstalemenls In the directors, report included In Ihe Iruslee5' report. We have nothing lo report in respecl of the following mallers in relation lo which the ComparÈies Act 2006 requires us lo rÈp(krt lo you if, in our opinion.. adequate accounting rÉcords have not basn kept or returns ad8quat& for our audit h2v& not been received from branches not visited by us., the financial slalemenls are not in agreemenl with the accounting records and returns., cértain disclosures of trust@es' remun6ralion specified by law are not mada,. we have not received all th¢ information and explanalitsns we r8ouire for our audit., the trustees were not enlilled to prepare the financial slalemenls in accordance with the small oompanies regime and lake advanlage of the small companies exemption in preparing the directors, report and lake advantage of the small companies exemption from the requirement to prepare the strategic report. R05ponsibilltles of dlrectors As oxplalned more fully in the trustees, responsibilities slalement. the trustees {who are also the directors of the charitablè company for th& purposes of eompany lawl are responsible for the preparation of the financial statements and for being satislled that they give a true and fair view, and for such internal control as the trustees detemiine is necessary lo enable the preparation of financial statem8nts that aré fr88 from malerlal misstat6mant, wheth&r due to fraud or error. In preparing th6 financial slalem6nts, the trustees are responsible for assessing the charitable company's ability lo colIne ds a cuntyem, disLlosiriy. as applicable, mallers related to going concern ané using the going concem basis of accounting unless the trustees either intend to liquidate the company or lo cease operations. or have no reali51ic allematwe but to do 50. Auditor's responsibilities for the audit of the financial statements Our objectives are lo obtain reasonable assurance about whether the flnanclal stsltsments as a whole 8re free from malerial misslalemgnl. whether due to fraud or error, and to issue an audiloi's report that inCldeS our opinion. Rèasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUKI wlll always detect a material misstatement when il exisls. Misstatements can arise from fraisd or error end arè c.nnsidprAd material if, individu8lly or in the aggregate, they could reasonably be expected to influence the economic decisions of usors taken on the basls of thèse financial stalemants. Iriegularilies, including fraud, are Instances of non-compliance with laws and regulations. We design pro¢edur8s In lina with our responsibilities. outlined above, lo detect material misstatements in respect of irregularities, including fraud. The extent to whiGh our procadurès are capable of delecting irregularities. including fraud is detailed below.. Discussions were held with, and enquiries made of. managemanl and those charged wlth gov6rnan¢e wllh a view lo identifying Ihosg laws and regulations that could be oxpecled lo havg a material Impact on th8 financial statements. Durlng the engagement team brlefing. the oulcoin8s of these discussions and enquiries wgre shared with the terim, as well as Gontsideralion as lo where and how Iraud may Dccur in Ihg entity. The following laws and regulations were id8nlified as being of significance to the entity.. Those laws and regulations considered lo have a direct effect on the financÉal statements include UK financial reporting standards, Company Law, Charities Act. Tax and Pensions Iggislation. and distributable profits legislation. 11 is considered that ther8 arè no laws and regulations for which non-compliance may be fundamental to the operating aspects of the cha¥ity. Audit procedures undertaken in response lo the potential risks relating lo irregularities (which include Ira(Jd and non-compliance with 18ws and regulations} comprised of.. inquiries of management and those charged with oovemanc9 as to wheth9r thè charit2ble company complies with such laws and regulations,. enquiries wth the same Goncerning any actual or potential liligalion or claim5- inspection of relevant legal correspondence., review of board minutes,. testing the appropriateness of éntries in Ihe nominal ledgèr, including journal entries., reviewing transactions around the end of the reporting pet70d,' and the performance of analytical procedures to Idelllify unexpecled movements in account balances which may be indicative of fr8ud. 10
REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED ND instsnces of material non-Gompliance were idenlifi@d. However, the likelihood of delecling ifregularilies, including fraud, is limitèd by the inherent difficulty in detecting irregularities, the effectiveness of the entity's eonlrols, and the nature. liming and exlenl of the audit procedures p2rformed. Irregularities that result from fraud mlghl be inherently more difticult lo detect thfjn irregularities that result from error. As explained above, there is an urtavoidable risk that material mlsslalemants may not be delec18d, even though the audll has be8n planned and performed in accordanc£ with ISAS (UK). A further daseription of our re5ponsibilllies for the audit of the financial statements is located on e Financial Reporting Council's website al www.frc.or .uklauditorsres onsibilities. This description forms part of our auditor's report. This report is made solely lo Ihe ¢ompany's members, as a body, In accordance wlh Chapter 3 of Part 16 of fhe Companies Act 2006. Our audit work has been undertaken so that we might st2te lo the charitable company's members those mallers we are required lo slate lo them in an audit0S report and for no other purpose. To the fUlst extent pèrmillpd by law, we do not acp1 or assume responsibilily to anyone other than the charitable company and Ihe charitable company's members as a body. for our audit work, for this report, or for the opinions we have formed. James Foskett {SenTor Statutory Auditor) for and on behalf of SKS AUDIT LLP 3 Sheen Road Rlchmond Upon Thames TW9 1AD 13 September 2022
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022 SUMMARY INCOME AND EXPENDITURE ACCOUNT Notes Unrestricted Funds Designated Restricted Funds Funcls 2022 2021 Incan)è Grants and Donations Income from charitable activities Income from other Iradlng aclivllies Investment Income 40.000 387.786 19.425 676 40,000 588,036 19,425 676 60.000 476,235 13,985 1,942 200,250 Total income 447,887 200,250 648,137 552.162 Expendlturè Cost of raising funds Expenditure on charitablè aclNities 38,100 343,579 38,100 523,543 25.236 154,727 531,190 Total expenditure 381,679 25,236 154,727 561,642 531,190 Nèt incomèl{ èxpèndllurèl and net movement In funds for the year before transfers 66,208 (25,236) 45,523 86,495 20,972 Transfer between funds 209.6651 209,665 Nat incom8Jl gxp&nditur&l and nat movèment in funds for the year after transfers (143,4571 184,429 45,523 86,495 20,972 Reconciliation of funds Total funds. brought foMard 454,840 158,882 149.220 762,942 741,970 Total funds. carrlèd fotsvard 311,383 343.311 194,743 849,437 762.942 The Slal2menl of Financial Activities also Complies wSlh the requlremenls for an income and expenditure a¢counl under the Companies Act 2006. CONTINUING OPERATIONS None of the charitable company's activÉties were acquired or di8CQntinued during the two financial years. TOTAL RECOGNISED GAINS AND LOSSES The charitable company has no recognised gains or IDsses other than the above rnovemonts in fijnds durtng the two financial years. The notes on pages 15 10 28 form part of these finan21 statemènts 12
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED BALANCE SHEET AS AT 31 MARCH 2022 Notes 2022 2021 Fixed assets Tangible fixed assets 31.427 44,390 Currènt assèls Debtors Cash al bank and in hand 12 34.045 877,665 41,114 762.193 911,710 803,307 Liobllltles Creditors falling due wlh in one year 13 193,7001 184.7551 Nat currant assets 818,010 718,552 Net assets 849,437 762,942 Thè funds of the charlty Unreslricled funds General Designated Restricted funds 14 14 14 311,383 343,311 194,743 454.840 158,882 149.220 Total charity funds 849.437 762.942 The Truslaes have prepared financial statements in accordan¢e wllh Sèction 398 of tha Companies Act 2006 and Section 138 of th8 Charit16s Act 2011. These financAal stotemenls are prepar8d in acGordants wllh Ihe special provisions of Part 15 01 the Companies Act relating to small companlès and constitutè th8 annual tinancial statements required by the Companies Act 2006 and are for circulation lo members of the company. These financiBI slalements were approved and aulhorfsed for issue by the Board of Direclors and Trustees on 13 Sp.plpmber 2022 and were signed on ils bohalf by= The notes on pages 15 to 28 form part of these financial statements 13
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2022 2022 2021 Nel cash generated l {u5edl in operating activities 118,214 20,658 Cash flows from Invè$tlng aetivitlès Int&rèst incom& Purchase of tsngible fixed assets 676 13.4181 1,942 {4,7431 Cash used In investing activities 2.742 2,801 Decrease in cash & cash equivalents in the year 115,472 17.857 Cash & Cash eqLtlvalents 2t the beginning of the ygar 762,193 744,336 Total cash & cash equlvalents at the end of the year 877,665 762,193 Reconciliation of net movement in funds to net cashflow from oprating activilTes: 2022 2021 Nel movement in funds Add back depreciation DeduGt interest incom& shown in Investment activllies Dècrèase l {incrèasè) in debtors ncrease I Idecreasel in creditor6 86.495 16,381 (6761 7,069 8,945 20,972 15,848 (1.9421 22,127 {36,3461 Net cash generated l {usedl in operating activities 118,214 20,658 The notes on pages 15 to 28 fonm part of these financial ststem8nts 14
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 ACCOUNTING POLICIES Basis of preparation of finan¢ial Statemèhts The financial slatomenls of Ihe charitable comp2ny, which is a public benetil entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'A¢untIng and Reporting by Charities-. Statement of Recommended Practice applicable lo charities preparing their fi'nancial slalem8nls in accordan with the Financial Réporting Standard applic3bl6 in the LJK and Republic of Ireland {FRS 1021 loffeclive 1 January 2Q191', Financlal Rtrptsrbng Standard 102 'The Financial Reporting Standard app11trblé in thè UK and Republic of Ireland, and thè Companiès Act 2006. Th6 financial statements have been prepared under the hlslorl¢al cost convention, with items recognisod al co81 or transaGtion value unless otherwise staled in the relevant [¢&($) lo th6se financial slatemenls. The financial staternenls are prepared in sterling. which is the functional Curren of the Charity. Monetary amounts in these financial slalemenls are rounded lo the nearesl £. Preparation of financial statem&vts on a golng concern basis The Charity's Flnan¢ial S¢alemenls shows a nel surplus of £86,495 for the year 12021 £20,972) and free reservèg £279,95612021 £410,450) as al the year end. The Trustees aro of the view that these results have secured the immediate future of the Charity for the nexl 12 to 18 monihs and on this bA8lS, the Ch5Jrity is a going concern. Income recognitlon All Income is included in the SOFA when the charity is legalty enlilled lo it, rec@ipl is probable and the amount can be measured with sufflcienl rellabllS1y. Grant Income Grants are credited lo the SOFA when the charify is entitled to the funds. Income Is only deferred where there are time con51rdinls imposed by Ilie dunor or il the funding is Performan related. Where enlitlemenl lo grants receivablo is dependent upon fulfilmenl of CDnditions wtthin the charity's control, the income is recognised when there is sufficient evldenee that conditions will be met. Grants supporting tho COTC aclivilics of Ihc Gh2rily and wtth no specific restrictions placed upon their use are included within donations and legacies. Grants that have speGiliG reslriclions placed upon their use are included within income from tharitable aclivilies. Capital grants for the purchase of fixod assets are Grediled to restricted incoming reSoUrS on the earllgr d8te of when they are reIVed or receivable. Dg.pre¢81ion on th8 related fixed assets are charged against the reslrlcted fund. Donatlons and legacies Donations are recognised in tho period in wl)ich they are received. Legacy income Is recognlsed when the charty's enlitlernenl is judged lo be probable and where the amount ¢an be reliably measured. Training Income Income from chartlabl& activities include income recognised as eamed las the related goods and services are PTovidedl under conlracl, in the form of Iraining fees. Membership fees Membership (ees credited lo Income on the eartier dale of when they are received or when they are receivable, unless they rElale to a specified future period. in which ¢ase they arè dèferred. Advertising Income AdvÈrtising income is recognlsed as earned {Ihal is. as the related goods 01 servl¢es are provided). Investment Income Investrnenl income is includad when rocaivablè. 15
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS Icontld) FOR THE YEAR ENDED 31 MARCH 2022 Volunt8ers and donatéd seNlcès and facilitiès t)ornated professional serwces and donated facilities are recognised as income when the charÈly has control over the item, any conditions associated with the donated item htve been met, the receipt of economic b6nèlil from the use by the Charity of Ihtr item is probable and (hal economic benefil can be measured reliably. In accordance wllh the Charities SORP IFRS 1021, the general volunteer lime is not recognised and refers lo the Trustees, annual report lor rnore information about their conlribulion. On receipt, donated professional services and donated facililles are reeognised on the basis of the valug of the gift lo the charity which is the amount the Charity would have been willlng lo pay lo oblaln sewices or lacllltles of equlvalenl economic bentsfil on the open markel. a corresponding amount is then recognised in expenditure in the perlod of receipt. Expenditure recognition and irrecoverable VAT Expondilure is rccogniscd oncc thcre is a Icgal or constrCtiVe obligation lo make a payment lo a third party. il is probable that selllement will be reouired and the amount of the oblig2tion can be measltred r81iably. Expenditure is dassifi'ed undar th6 following activity héadings: {al Cost of generating funds comprises the costs in inducing others lo make voluntary contributions to the charity and their associated support Gosls. The Costs durlng the year aro Insignifi¢anl, therafore, not identified in the financial slalements. Ibl Expendilure on charilable aclivilies indudes Ihe costs dire¢lly assoclaled with provldlng tralning and conf&rencès, mambership sarvicès, information sèrvices and carrying ()ut legal policy, resgarch and liligalion work, lo further the purposes of Ihe Charity and their associated support sIs. YeCoVerable VAT is charged as a cost against the activity for which the expenditure was incurred. strategic Legal Fund Grant payments Grants a payments made lo third parties in the furtherance of the Gharilable objects of the Charity the prtnritlfv% (Jf tho StrAt@glr Lagal Fund A% die.181gd by the fivè fundgrs. The Nalilirati()n glves the recipient reasonable expectation that they will receive the grant. Grant awards are subject lo the recipient fulfilling perf0mlan conditions and are only accrued when the recipient has been notified of the grant and any reI<ll1n unfLJifilled condition atlachSng to Ihal grant is uulslde of the Gonlrol of thts reGiplenl. Allocatlon ot support costs Suppott costs are those functions that assist the work of the charity bul do not dirgclly undertake charilable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which suppurt tlie Chdrily's programmes and activilies. These costs liave been alloc<iled lo expendilure on charllable activili&s. The basis on which support costs have b8en allocated sal out in not8 7. Fund a¢countlng Unrestricted funds are available lo spend on activities thal further any of the purposes of Charity. Designated funds are unreslricled funds of the Charity which the Trustees have decided al their discretion lo set aside to Use for a specific purpose. Reslricled funds are grants and donatlons, thlch the donor h8$ specifled are lo b8 sofely used for particular areas of the Charity's work or for specific projects being undertaken by the Charity. Tangible Flxed Assets #nd DÈpre¢latlon Tanglble fixed assets are stated at ¢ost less depreciation. Individual fixed assets cosllng £500 or more are capltallsed at cost. Depreclalion Is provlded at ra16s calculated to writ6 off the cost or valuation ol assets, less their eslimaled residual value, over their expecled useful lives on the following basis.. Compul@r equipment 250K slraighl lioe basis per annum Fixture & frttings 20% reducing bal£ncÈ basis per annum 16
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS {Contld) FOR THE YEAR ENDED 31 MARCH 2022 1.10 Debtors Trade and other debtors are recognised al the selmemenl amounl due after any trade discount offered. Prepayments are valued at the amounl prepaid net of any trade discounts due. 1.11 Cash at bank and in hand Cash at bank and in hand includes cash and short term cash deposits. 1.12 Creditors and provislons Creditors and provisions are recognised where the Charity has a present obligatlon regulllng from a pa$1 event that will probab5y result in the transfer of funds lo a third party and the amount due lo settle the obligalion can be measured or eslimaled reliably. Credilors and provisions are nomially recognised al their selllemenl amount 8fter allowing for any trade discounts duè. 1.13 Flnanclal Instruments The Charity only has financial assets and financi81 liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are inilially recognised al transaction value and subsequently measured at their settl8m6nl valué with tho excoption of bank loans which are subsequ¢nlly measured at amortised cost usin9 the effective interest method. 1.14 Judgement and key soureès of &$timation uncertainty In the application ol Ihe Charity's accounting policies, the charity is required to make judgments. eslimales and assumptions 8boul the carrying amount of assets ènd liabilities that are not readily apparent from other sources. Thc cslimates and assoaaled assumpllons are based on hislori¢al expgrien¢e and oth8r factors that are considered lo be relevant. Actual results may differ from these estimates. The eslimales and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting eslimales are recognised in the period in which the estimate is revised Whe the revision affects only that period, or in the period of the revision and fulure periods where the revision affeGls both curr&nl and fLJlure period8. 1.15 Opèratlng leases All leases Bre operating leases, and rentals are charged lo the Statement of Financial Activities on a slralghl- line b8sis over the lease duration. No assets are held under hire purchase agreements. 1.16 Pension The Charity operates a defined contribution pension SGheme on behalf of its employees. Conlrlbullons are Charged to the Statement of Financial Activities in the period in which they are payable. The assets of the scheme are held separately from those of (he Charity In an independently administered fund. 1.17 Taxatlon The Company is a registered charity. therefore. is not liable for Income Tax or Corporation Tax on income derived from ils charitable aclivllies from this dale onwards, as11 falls wlthin the varfous oxomptlons available lo registered charities. 17
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (Contld) FOR THE YEAR ENDED 31 MARCH 2022 GRANTS AND DONATIONS Unrestricted Funds Restrlcled Funds Total 2022 Total 2021 Paul Hamlyn Foundation - COVID-19 Emergéncy Funding Paul Harnlyn Foundation - Backbone Fund 20,000 40,000 40,000 4Q,000 40,000 40,000 60,000 Grants and donations income in 2021 lolalling £60,000 was all allribuled lo unreslricled funds. INCOME FROM CHARITABLE ACTIVITIES Unrestricted Funds Re5trlct¢d Funds Total 2022 Total 2021 Training and conferencès Course fe85 Consultancy fees Donations in Kind (Note 3a) 177,221 16,875 6,320 200,416 177.221 16,875 6,320 200.416 191.740 18,180 6,840 216,760 Membershlp servlces Members, subscrlplions 187,370 187.370 187,370 187,370 186.975 186.975 Legal pollcy? research and litigation TrLSsI for London - Legal & Parliamentary Offlcer New Philanthropy Capllal - Transition Advice Fund 25,250 25.250 23,500 4,000 27,500 25,250 25,250 Strateglc Legal Fund Unbound Philanthropy Trust for London Esme8 Falrbairn Foundation Paul Hamlyn Foundatio J056ph Rowntree Charitable Twst 25.000 50.000 50.000 50,000 25,000 50,000 50,000 50,000 20,000 25.000 45,000 175,000 175,aQO 387,78 200,250 588,036 476,235 Inwme from charitable activities in 2021 tolalling £476.235 was atlribuled lo unresliicled funds of £403,735 and rÈstricted funds of £72.500. 18
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS {Contld) FOR THE YEAR ENDED 31 MARCH 2022 INCOME FROM CHARITABLE ACTIVITIES {Contldl The charity is indebted lo the followng individuals and or9anisalions for providing free training and vÈnu@s. The income equivalénts are recognised within income as donations, and corresponding charges included within expendilurts as other direct activity costs. Name 2022 2021 Training Training Adrian Berry, Garden Court Chambers Alex Papasotsriou, Barrister at Richmond Chambers Alis(In Huntér, Wesley Gryk Solicilors LLP Binder Bansel, Employmenl Lawyer. Penninglons Manthes Cooper David Chirico, 1 Pump Court Ch<irnbers David Lemer. Doughty Street Chambers Diana Baxler, Wesley Gryk Solicitors H8zar El-chamaa. Partner, Penngintons Manchos LLP and ILPA Chair of Trustees James Elliot. Wilson Solicitors LLP Joanna Hunt, Director and Head of Immigration at FieldlishÈr Josh Winfield, To¢h N5Jtion Kathryn Cronln. Garden Court Chambers Priya Solanki, One Pump Court Sam Ingham. Laura Devine Immig¥ation Zoe Banllcrnan - Richmond Chambers Meghan Vozila- Penninglons Manchos Cooper James Perrotl- MarFarlanes Julian Grant- MarFarfan8S Hester Jewtl- Penninglons Manches Coopèr James P6rrot- M2cFarlanes Amanda Ihleslon QC- Garden Court Charllbers David Sollwood - Gardon Court Chamb&rs Dlanti Baxter- Wosloy GI Solicitors Hannah Marshall- Bindrmans Olivia Piercy- Blndm8ns Francesca Sciberras- Laura Devin6 IMMrat)n Sam Ingham - Laura Devine Immigralion 440 380 380 380 790 380 440 760 380 380 380 320 240 380 t140 290 380 380 380 380 380 380 320 380 380 820 380 380 380 380 6,840 6.320 19
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS {ConUd FOR THE YEAR ENDED 31 MARCH 2022 OTHER TRADING ACTIVITIES Unrestricted Funds Restricted Funds Total 2022 Total 2021 Advertising income Other income 18,925 500 18.925 500 13.485 500 19.425 19,425 13.985 The other trading income in 2021 lotslling £13,985 was all allributed lo unrestricted funds. INVESTMENT INCOME Unrestricted Funds Restricted Funds Total 2022 Total 2021 Interest on cash deposits 676 676 1,942 676 676 1.942 The investment income in 2021 tolalling £1.942 was all allribuiod to unreslri¢led funds, ANALYSIS OF EXPENDITURE Fundraising Trdining & Membershlp Informallon conferences seNices services Legal resèarch & 1s1igation Total 2022 Totsl 2021 Staff costs 16,374 42,310 45.523 13,744 81.297 91.920 2,581 68,548 17,273 199,248 91,92Q 49,429 176,556 44.489 172,667 92,907 62,450 167,806 35.360 SlralegK Le9al Fund grants Other direct activity (Mts Supp1 costs (Note 71 G0veMan costs (Note 71 45,468 36,790 9,271 1,380 37,650 9,487 17,354 4,372 16,214 4,086 38,100 133,9 94.040 34,044 261,619 56fj,642 531,190 or the £561,642 exp8ndilur8 in 2022 12021 £531,190), £381.679 was charged lo unrestricted funds 12021 £337,471), £25,236 was charged to designated funds12021- £42,747) and £154,727 was charged lo reslricled funds12021- £150,972). 20
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS {Conlld) FOR THE YEAR ENDED 31 MARCH 2022 ANALYSIS OF EXPENDITURE Icontldl The Strategic Le981 Fund grants, ftjnds 51ralegic legal work, in any area of law where vulnerable young migrants èxpèrtèn¢e disadvantsge or discriminalion because of their migration status. The Fund makes one-off grants lo give nol-for profil organisations, firms and solicitors lime and resources lor research and developtllenl of cases pre4itioation, and for Ihird-party "iTrterventions' in existing cases. This can be in any area of law affecting vuln6rabl8 young migrants including asylurn, immigration, community care, housing, education, human rights and discrimlnallon. In April 2017 ILPA look over the management of the Fund, whlch is delivered in partnership wllh Esmée Fairbairrk Foundation, Trust for London. Unbound Phllanlhropy, Joseph Rowntrge Charilablg Tlust and Paul Hamlyn Foundatlon. The beneliaaries of the grants were determined by an expert panel sel up by the Strateqic Legal Fund. Thè members of the expert panel are independent of ILPA. They make recommendations lo the decision-n7aking panel that determine the final grant allocation. The decision making pan&1 is made up of ILPA staff. The grants payments during th6 yaar ar8 as follows-, Name of organlsatlon 2022 2021 Migrants, Rights Network {S} ATLEU {SI Women for Refugee Women {Sl Here for Good ISI RAMFEL (Refugee and Migrant Forum of Es80x and London) Mi9ranl Legal Proje¢l ISI 8hall Mutphy Solicitors {Sl Dolghlon Piorco Glynn IS) CPAG- Child Poverty Action Group Soulhwark Law C&ntre ISI DoGtvrs of th¥ World Publlc Inltresl Law Centre Migrants Organise Ltd Asylum Aid ISI Coram Childrens Legal Centre Jcwi Isi Community Infosource - Refugees for Justice Project 17 ISI Islinglon Law Centre IMICLU) Detention Action IS} Bindmans LLP {SI Helen Bamber Foundation IS) Less.. Refund of grant from JCWI 4,745 1,323 4,494 8,502 3,329 7,996 5,600 8,294 9,984 12.530 15,000 6,940 4.543 6.311 14,871 10,326 13,865 13,535 9,940 7,644 6,266 5,682 5,519 5,259 17,6711 91,920 92,907 During the year, JCWI refunded their grant due lo pem)ission lo Intervene was not granted. 21
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (Contld) FOR THE YEAR ENDED 31 MARCH 2022 ANALYSIS OF SUPPORT AND GOVENANCE COSTS The Charity initially identifies the Gosls of lS support functions. 11 then identifies those costs which relata lo thè governance function. GovernAncé ¢osls #nd other support costs are apportioned separately between chaiily's key activity undertaken (see note 61 in the year. All (he gener81 support and govèrnancè Costs are allocated to activities al different percentages, based on the basis of staff lime rclaling lo each aclivily. General Govèrnance Total Support Costs 2022 Total 2021 Gener81 office and finance staff Management stsff Premises and equipment costs Communications and IT costs Legal and prt)fp.%%ionAI costs Depreciation Other office expenses AGM costs Board exponse8 Audit fee5 50.863 26,731 44,383 7.176 3,558 16,381 17,464 3,940 13,366 54,8Q3 40.7 44.383 17,176 21,420 16.381 17.484 3,186 975 5.160 54,100 39,644 40,484 15,901 10,423 15,848 16,121 5.031 574 17,862 3,186 975 5.160 5.040 176.556 44,489 221.045 203.166 NET INCOMEIIEXPENDITUREI FOR THE YEAR 2022 2021 Net movement in funds is shown after charglng: Depreciation on tangible red assets Operaling lease rentals- land and buildings and equipment Audiloi's remuneration- Audit fees Auditor's rgmuneration- Non audit fees 16,381 25,236 3.600 1,560 15,848 30.621 3,600 1,440 ANALYSIS OF STAFF COSTS, TRUSTEES REMUNERATION AND EXPENSES, AND COST OF KEY MANAGEMENT PERSONNEL Staff costs are as follows- 2022 2021 STAFF COSTS Salariès Sodal seCtY PerÈsFon 257,938 21.155 15.056 234,668 f7.499 14,244 294.149 266.411
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANGIAL STATEMENTS <Contld) FOR THE YEAR ENDED 31 MARCH 2022 ANALYSIS OF STAFF COSTS, TRUSTEES REMUNERATION AND EXPENSES. AND COST OF KEY MANAGEMENT PERSONNEL Icontldl No employee had employee benefits (excluding employer's pension costs) in excess of £60,000. The key management personnel of the Chaiity comprise of the Chief Executive. The total employee benefits of the key management parsonnel of the Gharily were £53,46212021- £52,859). Trusleas Enny Choudhury and Gabrièlla Betttga wère paid training fees of £32012021 £Nill and £70Q {2021 £1,155) regpecllvely. No other Trustees received any remunerallon durfng the year. Travel and conference attendance costs of £Nil {2021 £1571 was reimbursedl paid on behalf of no12021 One) Trustee. The followlng Trustees have signifi¢at)l influonce in related organisalkins, which were pald lees during the year., H El.ChaTnaa IPartner of Penninglons Manches LLPI ReiVed wnsullancy fees of £13.69012021- £4221. This was lo pay for speGialisl legal support. ILPA paid discoLEnled rates for the support. Hazar El-chamaa was not part of the law team and did not re1ve any payments from ILPA related to this work. Aisha Choudhry (Bales Wells) Received training fees of £1.14012021 £Nill. Sophie Barrell-Brown {Laura Devine SolicAtorsl Received Iraining fees of £91012021 - £Nill G McGill IGill McGI11 & Co Sollcilorsl Received Iraining fees of £Nil (2021 £6201. J Moktadir IPartner of Stone Klng LLPI Received training and consultancy feas of £Nil12021 - £7,586). This was lo pay for specialist legal support. ILPA paid iscounled rates for the support. J ThAoktadir was not part of the law team and did not re1ve any payments from ILPA related to this work. Adrian Berry IPalronl IGarden Court Chambers) Recelved training and consultancy fees of £44012021 - £5001 10. STAFF NUMBERS The av&rage number ol full- lime equivalent employees was as follows.. 2022 2021 Fundraising Training and ¢onferen¢es Membershlp servlces Infomiation services Legal wlicy, research & litigalion Managemenl Genoral offlce 0.50 1.05 1.10 Q.45 2.00 1.00 1.00 0.25 2.25 0.40 1.30 6.80 0.50 1.25 6.25 The ave¥age monthly number of persons employed by Ihe charity during the year was 912021- 91. 23
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS Icontld) FOR THE YEAR ENDED 31 MARCH 2022 11. TANGIBLE FIXED ASSETS 2022 2021 Net book value.. Computer equipments Fixtures & filling5 31,184 243 44,086 204 31,427 44,390 Movements in th8 p8rlod'. Cost: Openlng Balances Closlng Balances Addltlons Dlsposals Cotnpuler equlpn7enls Fixtures & fillings 74.415 18.669 3,418 77,833 18,669 93,084 3,418 96,502 Depreciation.. Openlng Balances Charge For Period Closlng Balances Dlsposals Computer oquipments Flxlures & filttngs 30,329 18,365 16,320 61 46,649 18,426 48,694 16,381 65,075 12. DEBTORS 2022 2021 Trade debtors Prepaytnents 20,418 13,627 29.565 11,549 34.045 41,114 24
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (Contld) FOR THE YEAR ENDED 31 MARCH 2022 13. CREDITORS.. amounts falllng due withln one year 2022 2021 Trad& creditors 29,007 8,959 3,724 19,564 32,446 22,684 4,616 2,234 21,671 33.550 Other taxas and social security cosls Other ¢redilors Accruals Deferred income (Nolo 161 93.700 84,755 14. MOVEMENTS IN FUNDS Balanee at 01.04.21 Incom8 Expenditure Transfer Balance at 31.03.22 R8Strtcl•d funds.. Tralnlng and conferences Penninglons Manches Charitable Foundation 271 271 Legal pollcy. research and litlgatlon Trust lor London 3.833 25.250 25.250 3,833 Slratègle Lègal Fund: Esmée Fairb8irn Foundation Joseph Rownlree Charitable Tnjsl Paul H2mlyn Foundation Trusl for London Unbour5d Philanlhropy 26,153 38,064 26,153 43,103 11,643 149,220 50,000 30.680 14.103 30,580 30,580 ?.3.363 154.727 45,573 23,961 45,573 62.523 13,280 194,743 50,QOO 50,QOO 25.000 200,250 Designated funds: Website devetopmenl ILPA Premises Lease Sustainability 50,000 159,665 50.000 243,311 50,QaO 343,311 108,882 50,000 158,882 25,236 25,236 209.665 General funds . 454.840 447,887 381,679 {209,6651 311,383 Total unr&strlcted funds 613,722 447,887 406,915 654,694 Total funds 762,942 648,137 561,642 849.437 25
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS Icontld) FOR THE YEAR ENDED 31 MARCH 2022 14. MOVEMENTS IN FUNDS {Contldl Movement in funds - previous year Balance at 01.04.20 Income Expendlture Transfer Balance at 31.03.21 Restricted funds.. Trainlng and eonferen¢ès Penninglons Manches Charitable Foundation Legal pollcy, research and litlgallo Joseph Rovmtree Charitable Trust New Philanthropy Capital Trust for London Strategic Legal Fund: Esmée Fairbairn Foundation 271 271 688 4.000 23,500 4.000 22.000 2.333 3,833 58,169 29,078 58,169 75,119 3,865 227,692 32,016 16,014 32,016 32,016 12,222 150,972 26,153 38,064 26,153 43,103 11,643 149,220 Joseph Rownlree Chari18b5e Trust Paul HaMn Foundation Trust for l.ondon 25,000 Unbound Philanthropy 20,000 72,0 Designated lunds: Wcbsile developmenl ILPA Premises Lease 12,126 70,073 50,000 132.199 12,126 30,621 69.430 108,882 50,000 158,882 Sustainability 42,747 69,430 General funds 382,079 479,662 337,471 169,4301 454,840 Total unrestricted funds 514.278 479,662 380,218 613,722 Total funds 741,970 552,162 531,190 762,942 Descrlptlon. nature and purpose of restricted funds: Penningtons Manches Charitable Foundation: To provide two FREE Iraining sessions In London to practllioners on trafficking and modern slavery. Joseph Rowntree Charitable Trnst Legal Officer Project.. lo support thè work ol the Legal Officer. in particular the information service project and work with migrant and refugee community organisalions lo assist them in their work on Immlgralion, asylum and nationallly law. New Ph51anthropy Capitairrransition Advice Fund: Advancement of human rights and thè promotion of equality and diversily. Trust for London Legal & Parliamentary Officèr Prolect: to supporl the work of the Legal & Parliamentsry Officer, in parlicular the information seNi¢e prolecl and work with mlgranl and refugee community organisations to assist Ih6m in Ihoir woik on immigration. asylum and nalM)nality law. 26
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS {Contld) FOR THE YEAR ENDED 31 MARCH 2022 14. MOVEMENTS IN FUNDS Icontld) Unbound Philanthropy- Operational Support: To focus on communications and delivery of our strategy. strategic Legal Fund.. The Strategic Legal Fund funds strategic legal work in greas of 18w where migrants experience disadvantage or discrimin8tion as a sU11 of migration slalus. The Fund makés onè-off grants io give not-fur profil organisalions, firms and solicitors lime and resourcès for resaarch and development of cases pré-litiqation, and for third-party inlervenlions in existing cases. This Gan be in any area of law affecting mlgrgnts including asylLrm. immlgralion. community care, housing, education, human rights and discrimination. In April 2Q17 ILPA took ov@r th& managamant of the Fund, whlch is delivered in partnorshlp with Esmée Fairbaim Foundation, Trust for Lon(lon. Unbound Phllanlhropy, Josèph Rownlree Charitable Twst and Paul H<imlyn Foundation. Descrlption, naturè and purposè of unr8Strict8d funds.. General funds- Genp.ral fund represonls funds available lo spend al the discretion of the Trustèès 8fter allowing for all the designatod funds. Designatèd funds: Website dev&lopm4nt: To develop and improve ILPA'S website, providlng better interface lo members and the general public. ILPA premisas lease.. To cover ILPA'S lease commllmenls towards rent. service chargè and dilapidations sts. Sustainablllty: One-off related staffing costs. ANALYSIS OF FUND BALANCES BETWEEN NET ASSETS Gener81 Funds D&signated Funds Restrlcted Funds Total 2022 Fixed assets Net Current asseis 31,427 279,956 31,427 818,010 343,311 194.743 311,383 343.311 194.743 849,437 Analysls of fund balan¢es between net assets- previous year General Funds Designated Funds Restricted Total Funds 2021 Fix¢d assets Nèl Current assets 44,3 410,450 44,390 718,553 158,882 149,220 454.840 158,882 14g,220 762,942 27
THE IMMIGRATION LAW PRACTITIONERS, ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (Contld) FOR THE YEAR ENDED 31 MARCH 2022 DEFERRED INCOME 2022 2021 Balan as at 1st April Amount releasfjd lo incomè in th& year Amount def¢rred In tha ye8r 33,550 133,5501 32,446 55.420 155,4201 33,550 Balance as al 31st March 32,446 33.550 Deferred inGome comprises.. Training fees of £8,156 relating lo courses lo be held in 2022-23. Membership fees of £24,290 retaling lo memberships wmmencing from April 2022. 17. OPERATING LEASE COMMITMENTS The charily has operating lease commitments as shDWn below: Land & bulldlngs 2022 2021 Und8r one year Two lo flvè years 43,575 124,500 24,900 168.075 168,075 192.975 Post yoar cnd the lossor 9xecuttsd th6 break clause of Ihe ltsaso. The offi¢L4 premlses Is required lo bts vacated by 19th January 2023. Charity is exploring the avenues lo rent new office premises and sign new lease agreement. 18. PENSION COSTS The pension cost charge represents ¢ontributions payabl8 by the charity to the fund and amounted lo £15,056 {2021- £14,244). The charity had accrued pension conlr(bulions of £2,667 {2021- £1,882). 19. SHARE CAPITAL The Company Is a company limlted by guarantee not hang a shareholding ¢apllal and does not have share capital dividgd by shares. Und2r tho tèrms of thè Mèmorandum and Arllcles of Assoclation èaeh mèmbèr Is liable lo contribute a sum not 8xceeding £1 in the event of the company being wound up. 20. RELATED PARTY TRANSATIONS No related party Iransactlons took place in the year except Ihe Iransa¢lions disclosed in note 9. 28